{"id":2922,"date":"2026-02-05T20:06:23","date_gmt":"2026-02-06T03:06:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2922"},"modified":"2026-02-05T21:01:08","modified_gmt":"2026-02-06T04:01:08","slug":"dieu-kien-tinh-lai-vay-nguyen-gia-tscd","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/","title":{"rendered":"\u5c06\u5229\u606f\u8d39\u7528\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u6210\u672c\u7684\u6761\u4ef6\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung d\u1ec5 sai s\u00f3t nh\u1ea5t khi quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, mua s\u1eafm m\u00e1y m\u00f3c quy m\u00f4 l\u1edbn. Vi\u1ec7c hi\u1ec3u \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, m\u1ee5c \u0111\u00edch vay v\u1ed1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ec9 quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 r\u1ee7i ro truy thu thu\u1ebf TNDN. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u0111\u1ebfn n\u0103m 2026, k\u1ebft h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1eeb C\u00f4ng v\u0103n 330\/CT-CS, gi\u00fap doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 an to\u00e0n khi thanh tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch s\u00e2u c\u00e1c kh\u00eda c\u1ea1nh ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Hieu_dung_ve_chi_phi_lai_vay_va_tai_san_co_dinh_huu_hinh\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed l\u00e3i vay v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Cac_dieu_kien_tinh_chi_phi_lai_vay_vao_nguyen_gia_tai_san_co_dinh_theo_quy_dinh\" >C\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Dieu_kien_ve_thoi_diem_phat_sinh_chi_phi\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Dieu_kien_ve_muc_dich_vay_von_va_ho_so_chung_tu\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee5c \u0111\u00edch vay v\u1ed1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Nguyen_tac_bu_tru_thu_nhap_lai_tien_gui\" >Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Hach_toan_va_xu_ly_thue_dua_tren_Cong_van_330CT-CS\" >H\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf d\u1ef1a tr\u00ean C\u00f4ng v\u0103n 330\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Ve_thue_gia_tri_gia_tang_GTGT\" >V\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Nhung_rui_ro_va_%E2%80%9CBay%E2%80%9D_thue_khi_quyet_toan\" >Nh\u1eefng r\u1ee7i ro v\u00e0 &#8220;B\u1eaby&#8221; thu\u1ebf khi quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Cau_hoi_thuong_gap_ve_dieu_kien_tinh_chi_phi_lai_vay_vao_nguyen_gia_tai_san_co_dinh\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Lai_vay_trong_thoi_gian_tam_dung_thi_cong_co_duoc_tinh_vao_nguyen_gia_khong\" >L\u00e3i vay trong th\u1eddi gian t\u1ea1m d\u1eebng thi c\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-kien-tinh-lai-vay-nguyen-gia-tscd\/#Vay_ca_nhan_lai_suat_15nam_co_duoc_von_hoa_khong\" >Vay c\u00e1 nh\u00e2n l\u00e3i su\u1ea5t 15%\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_chi_phi_lai_vay_va_tai_san_co_dinh_huu_hinh\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 chi ph\u00ed l\u00e3i vay v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f9ng MAN &#8211; Master Accountant Network l\u00e0m r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay l\u00e0 kho\u1ea3n chi tr\u1ea3 cho vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c. Trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c chia l\u00e0m hai lo\u1ea1i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay v\u1ed1n h\u00f3a: \u0110\u01b0\u1ee3c c\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n (TK 211, 241).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u00e0i ch\u00ednh: \u0110\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 (TK 635).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh <a href=\"https:\/\/giaodichlienket.man.net.vn\/chi-phi-lai-vay-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a> v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e2n b\u1ed5 chi ph\u00ed th\u00f4ng qua kh\u1ea5u hao, tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c l\u1ed7 l\u1edbn trong giai \u0111o\u1ea1n \u0111\u1ea7u \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dieu_kien_tinh_chi_phi_lai_vay_vao_nguyen_gia_tai_san_co_dinh_theo_quy_dinh\"><\/span><b>C\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2926\" aria-describedby=\"caption-attachment-2926\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2926\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh.jpg\" alt=\"C\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-theo-quy-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2926\" class=\"wp-caption-text\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng nh\u00f3m \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thoi_diem_phat_sinh_chi_phi\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a: B\u1eaft \u0111\u1ea7u khi c\u00f3 c\u00e1c chi ph\u00ed cho d\u1ef1 \u00e1n v\u00e0 kho\u1ea3n vay ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m d\u1eebng v\u1ed1n h\u00f3a: Ngay khi t\u00e0i s\u1ea3n \u1edf &#8220;tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng&#8221;.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu t\u00e0i s\u1ea3n l\u00e0 m\u00e1y m\u00f3c mua v\u1ec1 s\u1eed d\u1ee5ng ngay (kh\u00f4ng qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed k\u00e9o d\u00e0i) th\u00ec l\u00e3i vay mua t\u00e0i s\u1ea3n \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed 635. Ch\u1ec9 nh\u1eefng t\u00e0i s\u1ea3n c\u1ea7n m\u1ed9t th\u1eddi gian \u0111\u1ee7 d\u00e0i \u0111\u1ec3 chu\u1ea9n b\u1ecb (X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t) m\u1edbi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_muc_dich_vay_von_va_ho_so_chung_tu\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee5c \u0111\u00edch vay v\u1ed1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i tr\u00ecnh theo \u0110i\u1ec1u 112 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n: Ghi r\u00f5 vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 TSC\u0110 c\u1ee5 th\u1ec3. N\u1ebfu vay chung cho l\u01b0u \u0111\u1ed9ng, k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 b\u1ea3ng ph\u00e2n b\u1ed5 l\u00e3i vay chi ti\u1ebft cho ph\u1ea7n v\u1ed1n \u0111\u1ed5 v\u00e0o TSC\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n l\u00e3i vay: Nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 330\/CT-CS, l\u00e3i vay kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (Th\u00f4ng t\u01b0 219\/2013\/TT-BTC), doanh nghi\u1ec7p c\u1ea7n thu th\u1eadp ch\u1ee9ng t\u1eeb thu l\u00e3i c\u1ee7a ng\u00e2n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1eeb t\u1ed5 ch\u1ee9c cho vay \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c ch\u1ee9ng minh \u0111\u00fang m\u1ee5c \u0111\u00edch vay v\u1ed1n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. Tr\u00ean th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf c\u00f2n xem x\u00e9t b\u1ea3n ch\u1ea5t d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb kho\u1ea3n vay trong su\u1ed1t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p v\u1ed1n vay ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay v\u00e0 ph\u00e1t sinh thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, y\u1ebfu t\u1ed1 tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_bu_tru_thu_nhap_lai_tien_gui\"><\/span><b>Nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n v\u1ed1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n h\u1ebft v\u00e0 doanh nghi\u1ec7p \u0111em g\u1eedi ti\u1ebft ki\u1ec7m ph\u00e1t sinh l\u00e3i, th\u00ec s\u1ed1 l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 ph\u1ea3i l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch sau khi \u0111\u00e3 tr\u1eeb \u0111i thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ph\u00e1t sinh t\u1eeb ch\u00ednh kho\u1ea3n vay \u0111\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_va_xu_ly_thue_dua_tren_Cong_van_330CT-CS\"><\/span><b>H\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf d\u1ef1a tr\u00ean C\u00f4ng v\u0103n 330\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2925\" aria-describedby=\"caption-attachment-2925\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2925\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh.jpg\" alt=\"H\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf khi \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Hach-toan-va-xu-ly-thue-khi-ap-dung-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2925\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf khi \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 330\/CT-CS nh\u1ea5n m\u1ea1nh s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa h\u1ed3 s\u01a1 ki\u1ec3m tra th\u1ef1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_gia_tri_gia_tang_GTGT\"><\/span><b>V\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do l\u00e3i vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo Kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho vay (bao g\u1ed3m chi ph\u00ed li\u00ean quan t\u1edbi cho vay nh\u01b0 l\u00e3i vay),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u, t\u00e1i chi\u1ebft kh\u1ea5u c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho thu\u00ea t\u00e0i ch\u00ednh,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay (v\u00ed d\u1ee5: t\u1ed5 ch\u1ee9c A cho t\u1ed5 ch\u1ee9c B vay v\u1ed1n v\u00e0 thu l\u00e3i) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00ec d\u1ecbch v\u1ee5 cho vay v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan thu\u1ed9c nh\u00f3m d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n GTGT theo quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m c\u0103n c\u1ee9 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u00e0y d\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 7, kho\u1ea3n 5 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.\u201d<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 <\/span><span style=\"font-weight: 400;\">219\/2013\/TT-BT<\/span><span style=\"font-weight: 400;\">C v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1 = Gi\u00e1 mua + Thu\u1ebf (kh\u00f4ng ho\u00e0n l\u1ea1i) + Chi ph\u00ed tr\u1ef1c ti\u1ebfp + (L\u00e3i vay L\u00e3i ti\u1ec1n g\u1eedi t\u1eeb v\u1ed1n vay)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_%E2%80%9CBay%E2%80%9D_thue_khi_quyet_toan\"><\/span><b>Nh\u1eefng r\u1ee7i ro v\u00e0 &#8220;B\u1eaby&#8221; thu\u1ebf khi quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2924\" aria-describedby=\"caption-attachment-2924\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2924\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh.jpg\" alt=\"R\u1ee7i ro v\u00e0 b\u1eaby thu\u1ebf khi quy\u1ebft to\u00e1n \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-va-bay-thue-khi-quyet-toan-dieu-kien-tinh-chi-phi-lai-vay-vao-nguyen-gia-tai-san-co-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2924\" class=\"wp-caption-text\">R\u1ee7i ro v\u00e0 b\u1eaby thu\u1ebf khi quy\u1ebft to\u00e1n \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi th\u1ea9m quy\u1ec1n ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh c\u00e1c sai l\u1ea7m sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7: Ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi nguy\u00ean gi\u00e1 v\u00e0 c\u1ea3 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u00e2y l\u00e0 r\u1ee7i ro cao nh\u1ea5t khi thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n h\u00f3a qu\u00e1 \u0111\u00e0: K\u00e9o d\u00e0i th\u1eddi gian x\u00e2y d\u1ef1ng d\u1edf dang gi\u1ea3 t\u1ea1o \u0111\u1ec3 kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao v\u00e0 \u0111\u1ea9y l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 nh\u1eb1m &#8220;l\u00e0m \u0111\u1eb9p&#8221; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra nh\u1eadt k\u00fd thi c\u00f4ng ho\u1eb7c bi\u00ean b\u1ea3n nghi\u1ec7m thu k\u1ef9 thu\u1eadt \u0111\u1ec3 b\u00e1c b\u1ecf \u0111i\u1ec1u n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft (Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP): T\u1ed5ng chi ph\u00ed l\u00e3i vay (bao g\u1ed3m c\u1ea3 ph\u1ea7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1) v\u1eabn ph\u1ea3i n\u1eb1m trong h\u1ea1n m\u1ee9c 30% EBITDA n\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro th\u1ef1c ti\u1ec5n n\u00eau tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed l\u00e3i vay kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh tr\u00ean gi\u1ea5y m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 v\u00e0 d\u00f2ng ti\u1ec1n ph\u00e1t sinh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn d\u1ef1 \u00e1n v\u00e0 k\u1ebf to\u00e1n. H\u00e3y \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi kho\u1ea3n vay \u0111\u1ec1u c\u00f3 h\u1ed3 s\u01a1 m\u1ee5c \u0111\u00edch r\u00f5 r\u00e0ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu l\u00e0 m\u1ed1c th\u1eddi gian &#8220;v\u00e0ng&#8221; \u0111\u1ec3 ch\u1ed1t gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 330\/CT-CS s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n tr\u01b0\u1edbc m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft: Lu\u1eadt Vietnam<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_tinh_chi_phi_lai_vay_vao_nguyen_gia_tai_san_co_dinh\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lai_vay_trong_thoi_gian_tam_dung_thi_cong_co_duoc_tinh_vao_nguyen_gia_khong\"><\/span>L\u00e3i vay trong th\u1eddi gian t\u1ea1m d\u1eebng thi c\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh, n\u1ebfu vi\u1ec7c t\u1ea1m d\u1eebng l\u00e0 c\u1ea7n thi\u1ebft (ch\u1edd ph\u00ea duy\u1ec7t k\u1ef9 thu\u1eadt, th\u1eddi ti\u1ebft...) th\u00ec ti\u1ebfp t\u1ee5c v\u1ed1n h\u00f3a. N\u1ebfu d\u1eebng do sai ph\u1ea1m ho\u1eb7c thi\u1ebfu v\u1ed1n ch\u1ee7 quan, l\u00e3i vay ph\u00e1t sinh th\u1eddi gian \u0111\u00f3 ph\u1ea3i \u0111\u01b0a v\u00e0o chi ph\u00ed 635.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vay_ca_nhan_lai_suat_15nam_co_duoc_von_hoa_khong\"><\/span>Vay c\u00e1 nh\u00e2n l\u00e3i su\u1ea5t 15%\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1ec1 m\u1eb7t m\u1ee5c \u0111\u00edch vay. Tuy nhi\u00ean, ph\u1ea7n l\u00e3i v\u01b0\u1ee3t qu\u00e1 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc s\u1ebd b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf TNDN.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e3i vay trong th\u1eddi gian t\u1ea1m d\u1eebng thi c\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh, n\u1ebfu vi\u1ec7c t\u1ea1m d\u1eebng l\u00e0 c\u1ea7n thi\u1ebft (ch\u1edd ph\u00ea duy\u1ec7t k\u1ef9 thu\u1eadt, th\u1eddi ti\u1ebft...) th\u00ec ti\u1ebfp t\u1ee5c v\u1ed1n h\u00f3a. N\u1ebfu d\u1eebng do sai ph\u1ea1m ho\u1eb7c thi\u1ebfu v\u1ed1n ch\u1ee7 quan, l\u00e3i vay ph\u00e1t sinh th\u1eddi gian \u0111\u00f3 ph\u1ea3i \u0111\u01b0a v\u00e0o chi ph\u00ed 635.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vay c\u00e1 nh\u00e2n l\u00e3i su\u1ea5t 15%\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1ec1 m\u1eb7t m\u1ee5c \u0111\u00edch vay. 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